What did the Tribunal hold?

The assessee requested disposal of the appeal due to opting for the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal of its appeal.

The Revenue filed an appeal against the CIT(A)'s order for AY 2012-13. The assessee had opted for the Vivad se Vishwas scheme to settle the dispute permanently.

What were the issues?

The primary issue was whether the Revenue's appeal should be dismissed as withdrawn following the assessee's settlement under the Vivad se Vishwas scheme.

ACIT vs M/S M/S Vikas Metaliks 7 Energy… | ITAT Raipur 2021

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Bikram Jain

For Respondent: Shri G.N. Singh

Date of hearing 29-10-2021 Date of pronouncement 29-10-2021 आदेश / ORDER This appeal by the Revenue is directed against the order passed by the CIT(A)-II, Raipur on 31.03.2017 in relation to the assessment year 2012-13.

2. Before us, the assessee has filed a letter dated 30.09.2021 seeking disposal of the revenue appeal. The relevant contents of such letter reads as under :

“The respondent submits as under for kind consideration of the Hon’ble Bench. 1. That the Income Tax Department has filed an appeal before the Hon’ble Bench on 07.06.2017 against the order passed by Commissioner of Income Tax-Appeal.

That now the respondent has availed the Scheme of Vivad se Vishwas, 2020 by filing the Form 1 & 2 and has also obtained Form 3 from PCIT, Raipur-2. Copy of Form 3 and Challan is enclosed herewith.

3. That since the respondent has opted for VSVS, 2020 to settle the dispute permanently, kindly dispose of the appeal filed by the department accordingly.”

The ld. DR did not raise any objection to the withdrawal of the appeal filed by the Revenue. As such, the Revenue is permitted to withdraw the appeal.

In the result, the appeal is dismissed as ‘withdrawn’. Order pronounced in the Open Court on 29th October, 2020.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 29th October, 2020 Satish आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-I, Raipur 4. The Pr.CIT- I, Raipur 5. DR, ITAT, Raipur; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M/s. Vikas Metaliks & Energy Ltd.,

Date 1. Draft dictated on 29-10-2021 Sr.PS 2. Draft placed before author 29-10-2021 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

THE ASSISTANT COMMISSIONER OF INCOME-TAX-4(1),RAIPUR, RAIPUR (CG) vs. M/S M/S VIKAS METALIKS 7 ENERGY LTD, RAIPUR (CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

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